Panasonic LS5 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Casio EX-ZR100 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Exilim Engine HS processor.
Below you can see the LS5 and EX-ZR100 sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic LS5 and Casio EX-ZR100 Cameras
Panasonic LS5 and Casio EX-ZR100 have almost the same sensor size, so neither of them has any significant advantage over the other in terms of providing control over depth of field when used with the same focal length and aperture.
Sensor size sets the circle of confusion, so it drives how much depth of field each
of these bodies gives you at a given aperture. You can calculate it exactly for the
Panasonic LS5
or the
Casio EX-ZR100 ,
including hyperfocal distance.